financieel management ondernemerschap en retail management oefentoets
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Saxion Hogeschool (Saxion)
Small Business en Retail Management
Financieel Management
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colinboon
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opgave 1
Openingsbalans
Pand 250,000 EV 75,000
Auto 18,000 Hypotheek 200,000 elke ontbrekende post -1 punt
Inventaris 50,000 Banklening 20,000 elke fout post - punt
Computers 2,400 crediteuren 25,000
voorraad 25,000 RC 26,900
kas 1,500
346,900 346,900
Exploitatiebegroting
jaar 2019
Omzet 370,000 elke ontbrekende post -1 punt
inkoop 74,000 elke fout post - punt
brutowinst 296,000 fout bedrag (afschrijving) -1 punt
rente hyp 10,000
afschr pand 12,500 De afschrijving van het pand wordt gelijkgesteld aan de looptijd van
afschr auto 5,000
afschr winkelinventaris 9,000
afschr comp 800
rente rc 1,000
Rente banklening 1,600
salaris 39,000
soc.last 9,000
, exploitatiekst 42,000
bedrijfsresultaat 166,100
priveopname 9,000
toevoeging EV 157,100
Liquiditeitsbegroting
Jaar 2017
Inkomsten 328,000 elke ontbrekende post -1 punt
startvoorraad 25,000 elke fout post - punt
inkoop 42,000 fout bedrag (afschrijving) -1 punt
sociale lasten 9,000 -42000
exploitatie 42,000 125000
Aflossing banklening 4,000 245000
rente banklening 1,600
Rente hyp 10,000
rente rc 1,000 26900
salaris 39,000 135400
Aflossing hyp 10,000
Prive 9,000
totaal 135,400
Eindbalans
Auto 13,000 EV 232,100 elke ontbrekende post -1 punt
Pand 237,500 hyp 190,000 elke fout post - punt
Winkelinventaris 41,000
Computers 1,600 lening 16,000 Startvoorraad 25,000
Debiteuren 42,000 crediteuren 18,000 Verkopen -74000
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